BIR Zonal Values in Loccong
Tinglayan, Kalinga
Along Barangay Road
Loccong
All Other Lots
Loccong
All Other Lots
Loccong
All Other Lots
Loccong
All Other Lots
Loccong
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
Along Barangay Road | Loccong | N/A | ₱155/sqm |
All Other Lots | Loccong | Residential Regular | ₱0/sqm |
All Other Lots | Loccong | Agricultural Class 10 | ₱0/sqm |
All Other Lots | Loccong | Agricultural Class 15 | ₱0/sqm |
All Other Lots | Loccong | Agricultural Class 50 | ₱0/sqm |
About BIR Zonal Values
The Bureau of Internal Revenue (BIR) publishes per-square-meter zonal value rates for barangays across the Philippines. These values are used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions, whichever is higher between the gross selling price and the BIR zonal value.
Zonal classifications include Residential (R1, R2, R3), Commercial (C1-C5), Industrial (I), and Agricultural codes. Each classification corresponds to a different per-square-meter floor rate set by the local Revenue District Office (RDO).
Frequently Asked Questions
What are BIR zonal values in Loccong, Tinglayan?
BIR zonal values in Loccong, Tinglayan are per-square-meter rates published by the Bureau of Internal Revenue's Revenue District Office. They are the floor used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions in this area.
Are zonal values in Loccong, Tinglayan the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Loccong, Tinglayan can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.
